Karnataka HC Quashes Section 271DA Penalty Notice Issued Beyond Limitation

Anup Kumar Vs JCIT (Karnataka High Court)

The Karnataka High Court quashed a penalty notice & order issued u/s 271DA for alleged violation of Section 269ST, holding that the initiation of penalty was time-barred in light of the binding ruling in PCIT v. K. Umesh Shetty [2025] 170 Taxmann.com 748 (Karnataka).

Background

The Petitioner challenged:

• Notice u/s 271DA dated 06.10.2024,
• Penalty order u/s 271DA dated 28.03.2025, &
• Notice of demand u/s 156 dated 28.03.2025,

all issued by the JCIT, Cen

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